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    <title>2013 (12) TMI 490 - CESTAT MUMBAI</title>
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    <description>The Commissioner (Appeals) set aside the duty demand on the job worker, allowing waiver of pre-deposit of duty, interest, and penalty. The processes were not considered as manufacturing, as the applicant paid service tax under Business Auxiliary Services, not manufacturing. The stay petition was granted, halting recovery during the appeal process.</description>
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      <description>The Commissioner (Appeals) set aside the duty demand on the job worker, allowing waiver of pre-deposit of duty, interest, and penalty. The processes were not considered as manufacturing, as the applicant paid service tax under Business Auxiliary Services, not manufacturing. The stay petition was granted, halting recovery during the appeal process.</description>
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